Which of the following is NOT one of SASB's four fundamental principles for topic disclosure?

Which of the following is NOT one of SASB's four fundamental principles for topic disclosure?

• A. Financially impactful
• B. Of interest to users
• C. Prevalent
• D. Comprehensive

Answer: (D)

SASB’s approach to topic disclosure centers on selecting topics that truly matter for investors and enterprise value. The four guiding principles are that a topic should be financially impactful (having the potential to affect value), of interest to users (investors and other readers who rely on the report), prevalent (appearing across a meaningful portion of the industry for comparability), and decision-useful (providing information that helps users make informed decisions). The idea of being “comprehensive” implies covering everything, which isn’t how SASB frames topic disclosure, since the focus is on material topics that matter to users rather than an exhaustive list. That’s why “comprehensive” isn’t part of the four fundamental principles.

SASB’s approach to topic disclosure centers on selecting topics that truly matter for investors and enterprise value. The four guiding principles are that a topic should be financially impactful (having the potential to affect value), of interest to users (investors and other readers who rely on the report), prevalent (appearing across a meaningful portion of the industry for comparability), and decision-useful (providing information that helps users make informed decisions). The idea of being “comprehensive” implies covering everything, which isn’t how SASB frames topic disclosure, since the focus is on material topics that matter to users rather than an exhaustive list. That’s why “comprehensive” isn’t part of the four fundamental principles.